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Beacon Lakes Community Development District located in Miami, Florida is a local, special purpose government entity authorized by Chapter 190 of the Florida Statutes, as amended, and created on May 6, 2003 by ordinance of Miami-Dade County as an alternative method of planning, acquiring, operating and maintaining community-wide improvements in planned communities. A Community Development District (CDD) provides the "solution" to Florida’s need to provide valuable community infrastructure generated by growth, ultimately without overburdening other governments and their taxpaying residents.

CDDs represent a major advancement in Florida’s effort to manage its growth effectively and efficiently. This allows a community to establish higher construction standards, meanwhile providing a long-term solution to the operation and maintenance of the community’s facilities.